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Title: APPLYING GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT 34: LESSONS FROM THE FIELD
Accession Number: 00816520
Record Type: Component
Record URL: Availability: Transportation Research Board Business Office 500 Fifth Street, NW Find a library where document is available Abstract: In June 1999 the Governmental Accounting Standards Board (GASB) issued a reporting requirement that state and local governments show the value of the infrastructure assets that they own. The use of these guidelines is very controversial. However, most state statutes mandate that state and local agencies follow the guidelines. It is shown that the application of GASB Statement 34 is consistent with principles of good asset management. Data and procedures from the pavement management system for the city of Hopkins, Minnesota, are used to illustrate the application of the GASB requirements.
Supplemental Notes: This paper appears in Transportation Research Record No. 1747, Transportation and Public Policy 2001.
Language: English
Corporate Authors: Transportation Research Board 500 Fifth Street, NW Authors: Kadlec, A JMcNeil, SPagination: p. 123-128
Publication Date: 2001
Serial: ISBN: 0309072069
Features: Figures
(1)
; References
(13)
; Tables
(4)
TRT Terms: Identifier Terms: Geographic Terms: Subject Areas: Administration and Management; Finance; Freight Transportation; Highways; Pavements; I10: Economics and Administration
Files: TRIS, TRB
Created Date: Sep 26 2001 12:00AM
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